2017 (10) TMI 485 - HC - Customs

Maintainability of petition - grave urgency - The application has been filed by the petitioner recently on 11th August 2017 before the Appellate Tribunal. If the urgency for immediately taking up the said pending application for hearing is pointed out by the petitioner, we are sure that the Appellate Tribunal will give necessary priority to the hearing of the said application - As the Appellate Authority is seized of the matter, at this, we are not inclined to entertain this petition under Article 226 of the Constitution of India - petition dismissed being not maintainable.

Summary

Issues: Urgency in seeking relief from Customs, Excise and Service Tax Appellate Tribunal, Mumbai.

In the judgment by the High Court of Bombay, the petitioner had filed an application before the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, seeking relief. The petitioner's counsel highlighted the urgency of the matter, stating that the Tribunal was not promptly considering the application. The Court noted that the application was filed recently on August 11, 2017, and scheduled for hearing on September 11, 2017. The Court emphasized that if the petitioner urgently requested the Tribunal to expedite the pending application, the Tribunal would prioritize its hearing. Consequently, the Court declined to entertain the petition under Article 226 of the Constitution of India, as the Appellate Authority was already handling the matter. The Court disposed of the petition while keeping all contentions on merits open for future consideration.